Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 466 - HC - VAT and Sales TaxImposition of penalty u/s 9(2A) of CST Act, 1956 - difference of tax was arrived at from the turnover which were available in the books of accounts - no concealment of turnover as such - HELD THAT:- No question of law raises in the present tax case revision. The learned Tribunal has recorded the finding of the fact that the turnover in question is very much reflected in the books of accounts and there is no justification for imposition of penalty for concealment of turnover - The said facts as found do not give rise to any question of law. The tax case revision, filed by State, has no merit - Revision dismissed.
|